We earlier reported that malathion residue in wheat kernels is enzymatically eliminated by adding water to swell the sample as pretreatment in the official method set forth in the Food Sanitation Law of Japan. We examined the activities of monooxygenase, organophosphorus hydrolase, methyltransferase, and carboxylesterase as possible malathion-degradable enzymes in wheat kernels. GC/MS analysis resulted in no activity of monooxygenase in wheat kernels, because malaoxon was not produced in the reaction mixture of the homogenate incubated with malathion for 4 hr. When five organophosphorus pesticides that have a thioether group (P-S-C) were reacted with the wheat kernel homogenate, no formation of thiol groups was detected with the 5,5′-Dithiobis(2-nitro-benzoic acid) (DTNB) reagent, indicating that there was no activity of organophosphorus hydrolase in the kernels. Pesticides that do not have a carboxylester group but do have a dimethyl thio-or dimethyl dithio-phosphate group were not decomposed by the homogenate, suggesting that there is no contribution of methyltransferase to malathion degradation. Among the organophosphorus pesticides with a carboxylester group, only the thion compounds malathion, phenthoate, and methacrifos were enzymatically decomposed by the homogenate. Malathion was also demonstrated to be the substrate of carboxylesterase, as the pesticide competitively inhibited the activity with p-nitrophenyl acetate as the typical substrate. Conversely, oxon organophosphorus pesticides were not degraded in the homogenate, the carboxylesterase of which was noncompetitively inhibited. These results suggest that malathion degradation in wheat kernels is caused by the thion organophosphorus pesticide-specific carboxylesterase.